Box 14 contains other income or deductions your employer wants to report to you

Box 14 is a catch-all section on your W2 form where your employer reports income, deductions, or taxes that don't fit into the standard boxes. The IRS doesn't require employers to use it, so what appears there depends entirely on your employer's payroll practices and your state's tax rules. Common entries include state disability insurance, union dues, health savings account contributions, or local taxes.

Unlike boxes 1 through 12, which have specific purposes defined by the IRS, Box 14 is labeled with whatever category your employer chooses. You might see "SDI" (state disability insurance), "Local Tax," "HSA," "Union Dues," or other labels. The label tells you what the number represents, and that matters for your tax return.

Box 14 information is reported to you only — not to the IRS. That means these amounts won't automatically appear on your federal tax return. Whether you need to report them depends on what they are and which tax forms you file.

Key Takeaways

  • Box 14 shows employer-reported income or deductions that fall outside standard W2 boxes, and the label next to the amount tells you what it is.
  • The IRS does not receive Box 14 information, so you are responsible for reporting these amounts on your tax return if they belong there.
  • Common Box 14 entries include state disability insurance, union dues, health savings account contributions, and local income taxes.
  • Whether you report Box 14 amounts depends on the type of income or deduction and the tax forms you file.

Common items that appear in Box 14

State disability insurance (SDI) is one of the most frequent Box 14 entries. California, New Jersey, New York, and Rhode Island require employers to withhold SDI from employee paychecks. The amount withheld appears in Box 14 so you have a record of what was taken out. You do not report this on your federal return, but you may need it for state tax purposes.

Union dues often show up in Box 14. If you are a union member and dues are deducted from your paycheck, your employer reports the total in Box 14. These may be deductible on your federal return if you itemize deductions, though the rules changed in 2018 for most workers.

Health savings account (HSA) contributions made through payroll sometimes appear in Box 14, though they should also appear in Box 12 with code "W." If you see an HSA amount only in Box 14, check your payroll records to confirm whether it was pre-tax or post-tax.

Local income taxes withheld by your employer may be reported in Box 14 if your city or municipality has an income tax. This is common in Pennsylvania, Ohio, and parts of other states. The amount helps you track what was withheld for local returns.

How Box 14 differs from other W2 boxes

Boxes 1 through 12 on your W2 are standardized by the IRS. Box 1 is always federal wages, Box 2 is always federal tax withheld, Box 3 is always Social Security wages, and so on. The IRS receives copies of these boxes and matches them to your tax return. If Box 1 on your W2 doesn't match the income you report, the IRS will notice.

Box 14 works differently. Your employer can put almost anything there and label it however they want. The IRS does not receive this information. That means Box 14 is informational — it tells you what your employer withheld or deducted, but you have to decide whether it belongs on your tax return and where it goes.

This is why the label matters more in Box 14 than anywhere else on the form. If Box 14 says "Local Tax," you know to look for a local tax return form. If it says "HSA," you know to check whether that amount was already reported in Box 12. If the label is unclear, contact your employer's payroll department and ask what the entry represents.

When you need to report Box 14 on your tax return

Not every Box 14 entry goes on your federal tax return. State disability insurance, for example, is not reported to the IRS at all — it is purely informational. Union dues may be deductible only if you itemize deductions, and even then the rules are narrow. HSA contributions that were pre-tax should already be excluded from Box 1, so you would not report them again.

The rule is: report Box 14 amounts only if they represent income you have not already reported, or deductions you are may have access to to claim. If you are unsure whether a Box 14 entry belongs on your return, the label is your starting point. Search for that label plus "tax deductible" or "tax reporting" to find the relevant IRS form or publication.

Some Box 14 entries require specific tax forms. Unreimbursed employee business expenses, if reported there, would go on Schedule C (if you are self-employed) or were deductible on Schedule A before 2018 (and are not deductible for most employees after 2018). Dependent care benefits might require Form 2441. Always match the Box 14 label to the correct tax form.

What to do if Box 14 is blank or confusing

If Box 14 is blank on your W2, your employer had nothing to report there. That is normal and requires no action on your part.

If Box 14 has an entry but the label is unclear or missing, contact your employer's payroll or human resources department. Ask them to explain what the amount represents and whether you need to report it on your tax return. Keep their answer in writing — an email is fine — in case you need to reference it later.

If you believe Box 14 contains an error — for example, you think union dues were overstated or a deduction was made that you did not authorize — report it to payroll immediately. Ask for a corrected W2 if the amount is wrong. Your employer is required to issue a corrected form (Form W2-c) if they made a mistake.

Box 14 and state tax returns

Some Box 14 entries are relevant only to your state tax return, not your federal return. Local income taxes withheld, state disability insurance, and state-specific deductions all fall into this category. When you file your state return, check whether your state's tax software or forms ask for these amounts. Many state returns have fields that correspond to common Box 14 entries.

If you moved to a different state during the year, Box 14 becomes even more important. It may show taxes withheld for a state where you no longer live, and you may be may have access to to a refund or credit from that state. Keep your W2 handy when filing state returns, and reference Box 14 for any state-specific withholdings or deductions.

Frequently Asked Questions

Do I have to report Box 14 on my federal tax return?

Not necessarily. Box 14 is informational only. Report it on your federal return only if it represents income you have not already reported or a deduction you are may have access to to claim. State disability insurance and local taxes, for example, do not go on your federal return. Ask your tax software or a tax professional if you are unsure whether a specific Box 14 entry belongs on your federal forms.

What if Box 14 shows an amount I don't recognize?

Contact your employer's payroll department and ask what the entry represents. Bring your recent pay stubs — they often show the same deductions or withholdings that appear in Box 14. If payroll cannot explain it or if you believe it is an error, ask for a corrected W2 form.

Can I deduct union dues from Box 14?

Union dues are generally not deductible on your federal tax return for tax years 2018 and later, even if they appear in Box 14. Before 2018, they were deductible if you itemized. Check the current year's IRS rules or ask a tax professional, as rules can change and some situations have exceptions.

Is Box 14 reported to the IRS?

No. The IRS does not receive Box 14 information. Your employer reports it to you for your records only. This means you are responsible for reporting Box 14 amounts on your tax return if they belong there — the IRS will not cross-check them the way it does with Boxes 1 through 12.

What should I do if Box 14 is blank?

If Box 14 is blank, your employer had nothing to report there. No action is needed. A blank Box 14 is normal and common.